Offshore jurisdictions, controversial topic of the modern business world

Authors

  • Roxana-Daniela PĂUN Lecturer Ph.D. Faculty of Law and Public Administration, Bucharest Spiru Haret University

Keywords:

jurisdiction offshore, offshore companies, trusts, tax haven

Abstract

This article aims to present synthetically the off-shore jurisdiction issues in the context of the globalisation of our lives and automatically of the business world facing new issues and challenges regarding the business in the international area, starting from defining elements and approaching some of the practical challenges offered by the widespread use of such offshore jurisdictions known as “tax havens”. 

References

• Bujor, Valeriu and Pop, Octavian, Tax-related crime, Mirton Publishing, Timişoara, 2002.

• Păun Roxana-Daniela, Business Law, Fundaţia România de Mâine Publishing House Bucharest, 2007.

• Voicu, Costică and Ungureanu Georgeta Ştefania and Voicu, Adriana Camelia, The banking and Financial Crime Investigation, Polipress Publishing, 2003.

• Voicu, Costică and Boroi, Alexander, Criminal Business Law, ed. 3, CH Beck Publishing, Bucharest, 2006

• http://companiioffshore.trade-romania.biz/htm

Downloads

Published

2010-09-30

How to Cite

PĂUN, R.-D. (2010). Offshore jurisdictions, controversial topic of the modern business world. Annals of Spiru Haret University. Economic Series, 10(3), 211–217. Retrieved from https://anale.spiruharet.ro/economics/article/view/10321

Issue

Vol. 10 No. 3 (2010)

Section

ACADEMIA PAPERS